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Retirement-Related Benefits - Defined Benefit Plans (Details)
12 Months Ended
Jan. 01, 2024
Dec. 31, 2023
IBM 401(k) Plus Plan    
Defined Benefit Plans    
Employer's automatic contribution as a percentage of eligible compensation, lowest level defined   1.00%
Employer's automatic contribution as a percentage of eligible compensation, second level defined   2.00%
Employer's automatic contribution as a percentage of eligible compensation, highest level defined   4.00%
Service period after which employees receive automatic and matching contributions   1 year
IBM Excess 401(k) Plus Plan | Nonqualified Plan    
Defined Benefit Plans    
Service period after which employees receive automatic and matching contributions   1 year
Pension Plan | IBM 401(k) Plus Plan | Qualified Plan    
Defined Benefit Plans    
Percentage of dollar-for-dollar match by entity to employee contribution of eligible compensation for employees, lowest level defined   5.00%
Percentage of dollar-for-dollar match by entity to employee contribution of eligible compensation for employees, highest level defined   6.00%
United States | Pension Plan | Subsequent Event    
Defined Benefit Plans    
Benefit contribution monthly percent 5.00%  
United States | Pension Plan | Personal Pension Plan (PPP)    
Defined Benefit Plans    
Period used in final pay formula that determines benefits   5 years